The regulations on distance sales have been fundamentally revised. As part of the so-called e-commerce package, the regulatory change, originally planned for 01.01.2021, was postponed until 01.07.2021 due to the coronavirus pandemic at EU level. On this date, the previous country-specific thresholds for distance sales will be abolished and replaced by a uniform EU de minimis threshold of EUR 10,000. In order to avoid, to the greatest extent possible, the obligation for taxable persons to register in other EU Member States, the new taxation schemes, namely the One-Stop-Shop (OSS) and the Import-One-Stop-Shop (IOSS) will be made available. In view of the ongoing pandemic, the question arose as to whether the entry into force of the regulatory framework would be, once again, postponed. However, it is now clear that there will be no further postponement. The Federal Central Tax Office punctually activated the application for the use of the new taxation procedures in its online portal on 01.04.2021.
Source KMLZ
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